| Item | Current Rate | New Rate |
| Plates and cups made of flowers, leaves and bark | 5% | Nil |
| Caffeinated Beverages | 18% | 28% + 12% Cess |
| Supplies of Railways wagons & coaches | 5% | 12% |
| Outdoor Catering | 18% | 5% |
| Diamond Job work | 5% | 1.50% |
| Other Job work | 18% | 12% |
| Hotels (Tariff of Rs.7501 or above) | 28% | 18% |
| Hotels (Tariff from Rs 1,001 to Rs 7,500) | 18% | 12% |
| Woven / Non-woven Polyethylene Packaging bags | 18% | 12% |
| Marine fuel | 18% | 5% |
| Almond Milk | 18% | |
| Slide fasteners | 18% | 12% |
| Wet grinders | 12% | 5% |
| Dried Tamarind | 5% | Nil |
| Semi-precious stones - cut & polished | 3% | 0.25% |
| Specified goods for petroleum operation under HELP* | Applicable Rate | 5% |
| Item | Current Rate | New Rate |
| Cess on Petrol Motor Vehicles (Capacity of 10-13 passengers) | 15% | 1% |
| Cess on Diesel Motor Vehicles (Capacity of 10-13 passengers) | 15% | 3% |